PUBLIC LAW 109–280—AUG. 17, 2006
120 STAT. 783
Sec. 902. Increasing participation through automatic contribution arrangements. Sec. 903. Treatment of eligible combined defined benefit plans and qualified cash or deferred arrangements. Sec. 904. Faster vesting of employer nonelective contributions. Sec. 905. Distributions during working retirement. Sec. 906. Treatment of certain pension plans of Indian tribal governments. TITLE X—PROVISIONS RELATING TO SPOUSAL PENSION PROTECTION Sec. 1001. Regulations on time and order of issuance of domestic relations orders. Sec. 1002. Entitlement of divorced spouses to railroad retirement annuities independent of actual entitlement of employee. Sec. 1003. Extension of tier II railroad retirement benefits to surviving former spouses pursuant to divorce agreements. Sec. 1004. Requirement for additional survivor annuity option. Sec. Sec. Sec. Sec.
1101. 1102. 1103. 1104.
Sec. 1105. Sec. 1106. Sec. 1107.
TITLE XI—ADMINISTRATIVE PROVISIONS Employee plans compliance resolution system. Notice and consent period regarding distributions. Reporting simplification. Voluntary early retirement incentive and employment retention plans maintained by local educational agencies and other entities. No reduction in unemployment compensation as a result of pension rollovers. Revocation of election relating to treatment as multiemployer plan. Provisions relating to plan amendments.
TITLE XII—PROVISIONS RELATING TO EXEMPT ORGANIZATIONS Sec. 1201. Sec. 1202. Sec. 1203. Sec. 1204. Sec. 1205. Sec. 1206. Sec. 1207.
Subtitle A—Charitable Giving Incentives Tax-free distributions from individual retirement plans for charitable purposes. Extension of modification of charitable deduction for contributions of food inventory. Basis adjustment to stock of S corporation contributing property. Extension of modification of charitable deduction for contributions of book inventory. Modification of tax treatment of certain payments to controlling exempt organizations. Encouragement of contributions of capital gain real property made for conservation purposes. Excise taxes exemption for blood collector organizations. Subtitle B—Reforming Exempt Organizations
Sec. 1211. Sec. 1212. Sec. 1213. Sec. 1214. Sec. 1215. Sec. 1216. Sec. 1217. Sec. 1218. Sec. 1219. Sec. 1220. Sec. 1221. Sec. Sec. Sec. Sec.
1222. 1223. 1224. 1225.
Sec. 1226.
VerDate 14-DEC-2004
10:20 Jul 12, 2007
PART 1—GENERAL REFORMS Reporting on certain acquisitions of interests in insurance contracts in which certain exempt organizations hold an interest. Increase in penalty excise taxes relating to public charities, social welfare organizations, and private foundations. Reform of charitable contributions of certain easements in registered historic districts and reduced deduction for portion of qualified conservation contribution attributable to rehabilitation credit. Charitable contributions of taxidermy property. Recapture of tax benefit for charitable contributions of exempt use property not used for an exempt use. Limitation of deduction for charitable contributions of clothing and household items. Modification of recordkeeping requirements for certain charitable contributions. Contributions of fractional interests in tangible personal property. Provisions relating to substantial and gross overstatements of valuations. Additional standards for credit counseling organizations. Expansion of the base of tax on private foundation net investment income. Definition of convention or association of churches. Notification requirement for entities not currently required to file. Disclosure to State officials relating to exempt organizations. Public disclosure of information relating to unrelated business income tax returns. Study on donor advised funds and supporting organizations.
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